All4Cellular offers the Klipsch Image S4i In-Ear Headphones in Black for $39.95. Coupon code "A4C5OFF" cuts it to $37.95. With $2 for shipping, that's tied with our mention from two weeks ago as the lowest total price we've seen. (It's also a current price low by $5.) These headphones feature an echo-cancelling microphone, 3-button iPhone/iPod control, and three pairs of oval eartips.

Note that these will arrive in bulk packaging.